Article 55 of the Customs Law of the People's Republic of China * * * The customs value of import and export goods shall be determined by the customs on the basis of the transaction price of the goods. When the transaction price cannot be determined, the customs value shall be assessed by the customs according to law. The duty-paid price of imported goods includes the price of the goods, the transportation before the goods arrive at the people's Republic of China and the import place in China, and its related expenses and insurance premiums; The customs value of export goods includes the price of the goods, the transportation before the goods are shipped to the People's Republic of China and the export place in China, and the related expenses and insurance premiums, but the export duties and taxes included therein shall be deducted. The customs value of inbound and outbound articles shall be determined by the customs according to law.